国营商业的小型企业自从改为采取国家所有、集体经营的办法后,按自然门店实行独立的会计核算,这对发挥小型企业内部的活力,提高企业的经济效益,起了一定的作用。但在实践中也还存在一些问题值得研讨。一、核算人员业务水平低,门店的核算员都是兼任的。过去没有接触过会计核算工作。由于门店核算人员业务水平低,到月底还得把单据集中到上级公司财会部门统一处理。二、门店规模过小,难于实行有效的会计监督。如有个加工场,只有职工四人,其中一人为负责人兼出纳保管,一人兼任核算员。去年该场曾发生由负责人和核算员串通一气,高价套卖国家供应 Small state-owned commercial enterprises have implemented independent accounting in natural stores since they changed to adopting a state-owned and collective management approach. This has played a role in bringing the internal vitality of small enterprises into full play and enhancing the economic efficiency of enterprises. However, in practice there are still some problems worth discussing. First, the accounting staff business is low, the shopkeepers are part-time. In the past, I had no contact with accounting work. Due to the low level of business accounting staff, have to concentrate on the end of the documents to the unified accounting department of the higher level. Second, the store is too small, it is difficult to implement effective accounting supervision. If there is a processing field, only four workers, one of whom is in charge of the custody and cashier, one concurrently accountant. In the past year, there was a collusion between the responsible persons and the accountants in the field and the high price of selling the national supply